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SCHEDULES

SCHEDULE 4U.K.Consequential Amendments, &c.

Tax Credits Act 2002 (c. 21)U.K.

90U.K.For section 53 of that Act, susbtitute—

53General functions of Commissioners for Revenue and Customs

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.

Commencement Information

I1Sch. 4 para. 90 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)